2013 CALIFORNIA EMPLOYER’S GUIDE pptx

2013 CALIFORNIA EMPLOYER’S GUIDE DE 44 Rev. 39 (1-13) (INTERNET) Cover + 138 pages Please note: Due to closure, the Capitola and El Centro ofces have been removed from the Self-Service Ofces section on page 2. Also, on page 11, in the Meals and Lodging table in the “3-Meals Per Day” column for 2013, the amount of $10.90 has been changed to $10.85. We regret any inconvenience this may cause. 2013 Payroll Tax Rates, Taxable Wage Limits, and Maximum Benefi t Awards Unemployment Insurance (UI) The UI taxable wage limit for 2013 is $7,000 per employee, per year. The UI tax rate for new employers is 3.4 percent (.034) for a period of two to three years.* The UI tax rate for experienced employers varies based on each employer’s experience and the balance in the UI Fund. The 2013 maximum UI weekly benefi t award is $450. Please refer to page 8 for additional information. Employment Training Tax (ETT) The 2013 ETT rate is 0.1 percent (.001) of the fi rst $7,000 per employee, per year. Please refer to page 8 for additional information.* State Disability Insurance (SDI) The 2013 SDI withholding rate, which includes Disability Insurance (DI) and Paid Family Leave (PFL), is 1.0 percent (.01). The SDI taxable wage limit is $100,880 per employee, per year.* The 2013 maximum weekly DI/PFL benefi t award is $1,067. Please refer to page 8 for additional information. California Personal Income Tax (PIT) Withholding California PIT withholding is based on the amount of wages paid, the number of withholding allowances claimed by the employee, and the payroll period. Please refer to page 12 for more information on PIT withholding and page 40 for the California PIT withholding schedules. *UI, ETT, and SDI rate information is available on the Employment Development Department (EDD) 24-hour automated call system at 916-653-7795. What’s New in 2013? Beginning with the 2013 California Employer’s Guide (DE 44), the EDD will no longer be automatically mailing a paper copy to all employers. If you wish to continue to receive a paper copy each December/January, you must go online at https://eddservices.edd.ca.gov and submit a request for the annual mailing. Beginning on January 1, 2013 – Recent legislation now defi nes an individual as a rehire if the employer/employee relationship has ended and the returning individual had been separated from that same employer for at least 60 consecutive days. Be sure to report them on your Report of New Employee(s) (DE 34). The SDI Online is available to employers, claimants, physicians/practitioners, and voluntary plan third party administrators to securely submit Disability Insurance (DI) and Paid Family Leave (PFL) claim information. Refer to page 117 for additional information about SDI Online or the SDI’s website at www.edd.ca.gov/disability. Hot Topics Fraud Prevention, Detection, Reporting, and UI Rate Manipulation – For information on how to prevent and detect UI fraud, see page 105. Improper Payment of Unemployment Insurance (UI) Benefi ts – Is a serious problem that has a fi nancial impact on employers and can result in higher UI taxes for all employers. You can help by responding timely to requests for wage information. To learn more, go to: www.edd.ca.gov/Unemployment/Responding_to_UI_Claim_Notices.htm. Important Information e-Services for Business: Employers can register, view, and manage their payroll tax account, fi le reports, make deposits, and pay liabilities online. For more information, please refer to page 72 or go to the EDD’s website at https://eddservices.edd.ca.gov. Tax Seminars: The EDD continues to partner with other agencies to provide you with the information you need. To fi nd out more about a tax seminar near you or to register online, access the EDD’s website at www.edd.ca.gov/Payroll_Tax_Seminars/. Federal Unemployment Tax Act (FUTA Tax Credit Reduction): For the latest information about the FUTA tax credit reduction, contact the Internal Revenue Service at www.irs.gov or refer to the EDD’s website at www.edd.ca.gov/Payroll_Taxes/Payroll_Taxes_News.htm. DE 44 Rev. 39 (1-13) (INTERNET) Inside Cover + 138 pages Dear California Employer: Your continued success is an integral part of California’s economic well-being. The Employment Development Department (EDD) recognizes that, in the interest of saving time and money, many businesses are shifting to a paperless way of doing business and are increasingly operating in a mobile environment. In light of the changing business practices, the EDD continues to enhance the tools it offers to help keep you in compliance with your payroll taxes in a way that is easy, convenient, and consistent with the way you do business. Therefore, we are pleased to announce that the latest upgrade to e-Services in March 2012 now allows you to get connected using your smart phone and your tablet, making it even easier to manage your payroll tax accounts online, anytime, anywhere, and with greater speed. Enroll today at https://eddservices.edd.ca.gov. If you’d like help getting started you can view a step by step tutorial of the enrollment process at http://www.edd.ca.gov/payroll_taxes/e-Services_for_business_tutorials.htm. If you’re an established business, just getting started, or you’re a payroll agent, sign up for seminars to learn more about your reporting responsibilities and understand how to stay in compliance with state payroll tax laws by visiting the EDD’s seminar website at www.edd.ca.gov/Payroll_Tax_Seminars/. Choose the seminar that’s right for you, online or classroom style. The online seminars offer you the flexibility to learn on your own time and at your own pace. Classroom-style courses are available at various locations throughout California and lead by instructors who encourage audience participation. If you have questions regarding this information, visit the EDD website at www.edd.ca.gov or call the Taxpayer Assistance Center at 888-745-3886. We appreciate your commitment to doing business in California and we look forward to assisting you in the future. Sincerely, PAM HARRIS Director California Labor and Workforce Development Agency Edmund G. Brown Jr. Governor DE 44 Rev. 39 (1-13) (INTERNET) Director’s Letter + 138 pages DE 44 Rev. 39 (1-13) (INTERNET) EDD info + 138 pages Introduction 1 Quick and Easy Access for Tax Help, Forms, and Publications 2 How to Get Started 3 Flowchart 4 2013 Forms and Due Dates 5 Who Is an Employer? and When to Register 6 Who is an Employer? 6 When to Register 6 Who Is an Employee? 7 “Common Law” Employee or Independent Contractor 7 What Are State Payroll Taxes? 8 Unemployment Insurance (UI) 8 Employment Training Tax (ETT) 8 State Disability Insurance (SDI) 8 California Personal Income Tax (PIT) 8 State Payroll Taxes (table) 9 Help Us Fight Fraud 9 What Are Wages? 10 Subject Wages 10 Personal Income Tax (PIT) Wages 10 Difference Between Subject Wages and PIT Wages 10 Employers Subject to California Personal Income Tax (PIT) Only 10 Meals and Lodging 11 Additional Information 11 Personal Income Tax (PIT) Wages Subject to California Withholding 12 Wages Subject to PIT Withholding 12 How to Determine Which Wages Require PIT Withholding 12 Marital Status, Withholding Allowances, and Exemptions (Form W-4 and DE 4) 12 Employer’s Obligations for the Form W-4 and DE 4 13 How to Determine PIT Withholding Amounts 14 What if Your Employee Wants Additional PIT Withholding? 14 How to Withhold PIT on Supplemental Wages 14 Quarterly Estimated Payments 14 Wages Paid to: California Residents 15 Nonresidents of California 15 PIT Withholding on Payments to Nonresident Independent Contractors 15 Additional Information 15 Types of Employment (table) 16 Types of Payments (table) 28 California Withholding Schedules for 2013 40 Online Services 72 e-Services for Business 72 Required Forms 73 Report of New Employee(s) (DE 34) 74 Overview 74 Sample DE 34 Form 75 Report of Independent Contractor(s) (DE 542) 76 Overview 76 Sample DE 542 Form 77 www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) i + 138 pages Payroll Tax Deposit (DE 88) 78 Overview 78 Sample DE 88 Form 79 Withholding Deposits 80 California Deposit Requirements 80 Due Dates for Quarterly Tax Deposits 82 2013 Quarterly Payment Table 82 Correcting Payroll Tax Deposits 83 Quarterly Contribution Return and Report of Wages (DE 9) 85 Overview 85 Sample DE 9 Form 87 Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) 88 Overview 88 Sample DE 9C Form 90 Federal Forms W-2 and 1099 91 Change of Status 93 Purchase, Sell, Transfer, or Change Ownership 93 What Is a Successor Employer? 94 Business Name Change 94 Mailing Address Change 94 No Longer Have Employees 94 Close Your Business 94 It Is Against the Law 94 Additional Requirements 95 Required Notices and Pamphlets 95 Posting Requirements 95 Earned Income Tax Credit Information Act 96 Plant Closure or Mass Layoff (WARN) 97 U.S. Government Contractor Job Listing Requirements 99 Recordkeeping 99 Employers’ Bill of Rights 100 Commitment 100 Employer Rights 100 Offi ce of the Taxpayer Rights Advocate 100 Taxpayer Advocate Offi ce 100 Settlements 101 Protecting Your Privacy 101 Offers in Compromise (OIC) 101 Unemployment Insurance Taxes 102 Methods of Paying for UI Benefi ts 102 How Your UI Tax Rate Is Determined 102 Notice of Tax Rates 103 Federal Unemployment Tax Act (FUTA) Certifi cation 103 Reserve Account Transfers 103 Interstate Reciprocal Coverage Elections for Multistate Workers 104 Tips for Reducing Your UI Tax Rate 104 Fraud Prevention, Detection, Reporting, and UI Rate Manipulation 105 Unemployment Insurance Benefi ts 106 UI Funding 106 Benefi t Award 106 Benefi t Qualifi cations 106 Qualifying UI Wages 108 www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) ii + 138 pages UI Eligibility Determination 108 How to Designate an Agent or Single Address 108 How to Request an Electronic DE 1545 108 Responding to Notices 109 Subsequent Benefi t Year 110 Notices of Determination, Ruling, or Modifi cation 111 UI Benefi ts – Appeal Rights 112 False Statement Penalty 113 Benefi t Audits to Determine Fraud 113 Back Pay Award 114 Workers’ Compensation Benefi ts 114 Statement of Charges 115 Alternate Base Period 115 Layoff Alternatives 116 Partial UI Claims 116 Work Sharing Program 116 Notice of Layoff 116 Wage Notices 116 State Disability Insurance (SDI) Program 117 Taxes – Who Pays for SDI? 117 Employee Benefi ts 117 Claim Notices 117 Employer Sponsored Voluntary Plan 118 Self-Employed Benefi ts 118 Workers’ Compensation Insurance 118 Additional Information 118 Employment and Training Services 119 EDD’s Workforce Services 119 Employment Training Panel 119 Funding 11 9 How Is ETP Different? 119 General Information 120 Trade Adjustment Assistance 120 Work Opportunity Tax Credit 121 Workforce Investment Act 121 Labor Market Information 122 What Labor Market Information Is Available on the Web? 122 Multiple Location and/or Function Employers 122 How Your Industry Code Is Determined 122 The Importance of Occupational Information 123 Information and Assistance by Topic 124 Glossary 130 Index 134 EDD Forms and Publications 138 Instructions for Ordering Forms and Publications 138 Learn more about payroll taxes through the EDD’s seminars and online courses at www.edd.ca.gov/Payroll_Tax_Seminars/ www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) iii + 138 pages www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) Page 1 of 138 This guide is published to help you understand your rights and responsibilities as an employer. How to Use This Guide Information in this guide is presented in a chronological sequence, beginning with what you need to know or do fi rst, such as who is an employer, when to register, who is an employee, and what are wages. To simplify reporting requirements, the Employment Development Department (EDD) follows federal tax guidelines and due dates whenever possible; however, California laws and rates may differ from federal laws and rates. The EDD administers payroll tax reporting laws according to the California Unemployment Insurance Code (CUIC) and California Code of Regulations (CCR). Regardless of the size of your business, this guide is an important resource on the procedures required for compliance with California payroll tax laws. It clarifi es both the provisions of the CUIC and CCR and their application to your business. This guide provides general information that applies to the majority of employers. The guide provides references to additional information on specialized topics. Information on detailed or complex issues that only apply to a small number of employers is not included in the guide. How to Obtain Assistance and Additional Information If you have questions that are not addressed in this guide and/or need additional information, you can access reference materials on the EDD’s website at www.edd.ca.gov or contact the Taxpayer Assistance Center toll-free at 888-745 3886. For your convenience, the EDD’s website and the phone number are listed at the bottom of most pages. Also, this guide is available on the EDD’s website at www.edd.ca.gov/pdf_pub_ctr/de44.pdf. To access the guide, and other online forms and publications, you will need the free Adobe ® Reader ® , which can be downloaded from http://get.adobe.com/reader/. The EDD also offers workshops on California payroll tax reporting requirements and customized seminars and presentations to help you: • Understand your California payroll tax reporting requirements. • Avoid common pitfalls and costly mistakes. • Control Unemployment Insurance costs. • Learn the differences between employees and independent contractors. • Understand your reporting requirements for new employees and independent contractors. • Discover no-cost services and resources available to you. • Develop a better understanding of the State Disability Insurance (SDI) Program. We tailor our education and outreach activities to meet your needs, such as providing seminars in Spanish, accommodations for the hearing-impaired, and personalized consultations. We offer seminars, workshops, and presentations at locations throughout California. To fi nd out more about a payroll tax education event near you, contact the Taxpayer Assistance Center at 888-745-3886 or register online by accessing the EDD’s website at www.edd.ca.gov/Payroll_Tax_Seminars. To fi nd out more about SDI educational presentations, contact the SDI Education and Outreach Unit at 916-654-6937 or e-mail DIBoutreach@edd.ca.gov. Other Services This guide also contains useful information on the many services that the EDD offers specifi cally for employers. The EDD supplies information on a wide range of programs, including programs offering tax credits. The EDD also provides a number of employment services, such as job development and job search workshops that are designed to reduce unemployment and, consequently, your taxes. Whether you are a new or established employer, we offer a variety of services to assist you in building a more successful business while complying with California laws. We Want to Hear From You Please let us know what you think about our products and services, especially what we can do to improve this guide to better meet your needs. Please send your comments and suggestions to: Employment Development Department Publications and Marketing Services Group, MIC 93 P.O. Box 826880 Sacramento, CA 94280-0001 E-mail: pmsg@edd.ca.gov Fax: 916-654-6969 Other Website of Interest www.taxes.ca.gov – This is a joint website sponsored by the Board of Equalization, the Employment Development Department, the Franchise Tax Board, and the Internal Revenue Service. www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) Page 2 of 138 e-Services for Business • Manage your Employer Payroll Tax Account • Register as an Employer • File Reports • Pay Deposits and Liabilities • Make Address Changes To use e-Services for Business, go to the EDD’s website at https://eddservices.edd.ca.gov. Personal Computer Access the EDD’s website at www.edd.ca.gov. • Manage your Employer Payroll Tax Account at https://eddservices.edd.ca.gov. • Download and order forms, instructions, and publications at www.edd.ca.gov/Payroll_Taxes/ Forms_and_Publications.htm. • Obtain answers to Frequently Asked Questions at www.edd.ca.gov/Payroll_Taxes/FAQs.htm. • Obtain information on payroll tax seminars at www.edd.ca.gov/Payroll_Tax_Seminars/. • Obtain information for tax professionals at www.edd.ca.gov/Payroll_Taxes/Tax_Practitioners.htm. • Send comments and questions to the EDD online at www.edd.ca.gov/about_edd/contact_edd.htm. Select “Ask EDD.” Access the California Tax Service Center website at www.taxes.ca.gov for federal and California tax information for businesses and individuals. Phone Toll-free from the U.S. or Canada: 888-745-3886 Hearing impaired: 800-547-9565 Outside the U.S. or Canada: 916-464-3502 Staff is available Monday through Friday from 8 a.m. to 5 p.m., Pacifi c Time (PT), to answer your questions. Walk-In Offi ces For information and advice on your payroll tax responsibilities, visit your local Employment Tax Offi ce from 8 a.m. to 5 p.m., PT, Monday through Friday. Anaheim 2099 S. State College Blvd., #401, 92806 Fresno 1050 O Street, 93721 Oakland 7677 Oakport, Suite 400, 94621 Redding 1255 Shasta Street, 96001 Sacramento 3321 Power Inn Road, Suite 220, 95826 San Bernardino 658 East Brier Drive, Suite 300, 92408 San Diego 10636 Scripps Summit Ct., Suite 202, 92131 San Jose 906 Ruff Drive, 95110 Santa Fe Springs 10330 Pioneer Blvd., Suite 150, 90670 Van Nuys 6150 Van Nuys Blvd., Room 210, 91401 To fi nd an offi ce near you, go to www.edd.ca.gov/Offi ce_Locator/ Self-Service Offi ces Tax forms and a free direct-line phone are available from 8 a.m. to 5 p.m., PT, at our self-service offi ces. Bakersfi eld 2000 K Street, Suite 420, 93301 Capitola 2045 40th Avenue, Suite A, 95010 Chico 240 West 7th Street, 95928 El Centro 1550 West Main Street, 92243 Eureka 409 K Street, Suite 202, 95501 Los Angeles 5401 S. Crenshaw Blvd., Suite A, 90043 Modesto 3340 Tully Road, Suite E-10, 95350 Monterey 480 Webster Street, Suite 150, 93940 San Francisco 745 Franklin Street, Suite 400, 94102 Santa Rosa 50 D Street, Room 415, 95404 Vallejo 1440 Marin Street, Suite 114, 94590 Ventura 4820 McGrath Street, Suite 200, 93003 Forms and Publications For a listing of forms and publications, access the EDD’s website at www.edd.ca.gov/Forms/. www.edd.ca.gov Taxpayer Assistance Center 888-745-3886 DE 44 Rev. 39 (1-13) (INTERNET) Page 3 of 138 HOW TO GET STARTED? To help you meet your employer reporting and tax payment obligations, we have highlighted some essential steps to ensure that you get off to a good start. Please keep in mind that your employer requirements may not be limited to what is listed on this page. Are You an Employer? If you employ one or more employees and pay wages in excess of $100 in a calendar quarter, you are an employer and must register with the Employment Development Department (EDD). NOTE: If you pay wages to people who work in or around your home, you may be considered a household employer. Household employers are required to register only after they have paid $750 in cash wages in a calendar quarter. Refer to page 6 for additional information. ACTION REQUIRED: Register online for an EDD employer account number at https://eddservices.edd.ca.gov. You must register no later than 15 days after the date you paid in excess of $100 in wages. A “commercial employer” is a business connected with commerce or trade, operating primarily for profi t. You will be assigned an EDD eight-digit employer account number, which identifi es your business for the purpose of reporting and paying payroll taxes. Include your EDD employer account number on all contact with the EDD. For additional information and registration options, refer to page 6. ACTION REQUIRED: • Report new employee(s) with the online Report of New Employee(s) (DE 34) at https://eddservices.ca.gov within 20 days of the employee’s start-of-work date. All employees who are newly hired, rehired, or returning to work from a furlough, separation, leave of absence without pay, or termination must be reported to the EDD. If you acquire an ongoing business and employ any of the former owner’s workers, these employees are considered new hires, and you should report them to the EDD’s New Employee Registry. For additional information and available reporting methods for reporting new employees, refer to page 74. • Report independent contractor information with the online Report of Independent Contractor(s) (DE 542) at https://eddservices.ca.gov within 20 days of paying an independent contractor $600 or more, or entering into a contract for $600 or more, whichever is earlier. Independent contractor information must be reported to the EDD. For additional information and available reporting methods for Independent Contractor Reporting, refer to page 76. • Provide your employees with pamphlets on employee withholdings and Unemployment Insurance (UI), State Disability Insurance (SDI), and Paid Family Leave (PFL). For additional information on employee pamphlets, refer to page 95. • Post an employee notice with UI, SDI, and PFL claim and benefi t information. This notice should be posted in a prominent location, easily seen by your employees. The appropriate notice will be sent to you after you register. For additional information on employee notices, refer to page 95. ACTION REQUIRED: Make your UI, Employment Training Tax (ETT), SDI, and California Personal Income Tax (PIT) Payroll Tax Deposit (DE 88) payments online at https://eddservices.ca.gov. Your SDI and PIT withholdings deposit due dates are based on your federal deposit schedule/requirement and the amount of accumulated PIT that you have withheld. Your UI and ETT payments are due quarterly. For additional information about deposit requirements and available payment options, refer to pages 80 and 81. ACTION REQUIRED: File a Quarterly Contribution Return and Report of Wages (DE 9) online at https://eddservices.ca.gov to reconcile the tax and withholding amounts with your DE 88 deposits for the quarter. Also, fi le a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report total subject wages paid, PIT wages, and PIT withheld for each employee for each quarter. These reports are due on January 1, April 1, July 1, and October 1 each year. These reports must be submitted even if you had no payroll during a calendar quarter. For additional information and available reporting options refer to pages 85 and 88. NOTE: Failure to complete the above steps on time may result in penalty and interest charges. For information on your federal employment tax reporting requirements, access the IRS website at www.irs.gov or contact the IRS at 800-829-1040. Step 1 Step 5 Step 4 Step 3 Step 2 [...]... Contractor(s) Due Delinquent if Not Filed by1 Report April 1, 2013 April 30, 2013 DE 9/DE 9C 1st (January, February, March) July 1, 2013 July 31, 2013 DE 9/DE 9C 2nd (April, May, June) October 1, 2013 October 31, 2013 DE 9/DE 9C 3rd (July, August, September) January 1, 2014 January 31, 2014 DE 9/DE 9C 4th (October, November, December) Quarter CALIFORNIA DEPOSIT REQUIREMENTS Quarterly or Annually6 Quarterly3... is a California resident CUIC Section 13009 Reportable if employee is a California resident CUIC Section 13009.5 Subject if the conditions in endnote 4 are met CUIC Section 610 Subject if the conditions in endnote 4 are met CUIC Section 610 Subject if California resident paid by employer who pays California wages, does business in California, derives California income or is subject to laws of California. .. nonresident employee performs services both in California as well as in another state Only the wages earned in California are subject to California PIT withholding The amount of wages subject to California PIT withholding is that portion of the total number of working days employed in California compared to the total number of working days employed in both California and the other state The wages paid... year CALIFORNIA PERSONAL INCOME TAX (PIT) What Is PIT? California PIT is a tax levied on the income of California residents and on income that nonresidents derive within California The EDD administers the reporting, collection, and enforcement of PIT wage withholding The Franchise Tax Board (FTB) and the EDD administer the California PIT program for the Governor to provide resources needed for California. .. controlled from the employer’s California office CUIC Sections 125.3, 125.5, and 609 Subject if the operations are ordinarily and regularly directed and controlled from the employer’s California office CUIC Sections 125.3, 125.5, and 609 Subject if services are performed on an aircraft by a California resident or by a nonresident if over 50 percent of the nonresident’s scheduled flight time is in California CUIC... NONRESIDENTS OF CALIFORNIA If Then A nonresident employee performs all services in California (may include spouse of a military service member) The wages paid to the nonresident employee are subject to California PIT withholding The PIT must be withheld from all wages paid in accordance with the employee’s Form W-4 or DE 4 However, the spouse of a military service member may exclude wages from California. .. Additionally, a spouse of a military service member must file a DE 4 to exclude wages from California PIT withholdings if the spouse’s tax domicile is outside of California and the spouse moves to California to be with the service member who is in the state due to military orders If employees expect to itemize deductions on their California income tax return, they can claim additional withholding allowances,... DE 9C The California wages must be reported as PIT wages on the DE 9C The PIT withheld must also be reported on the DE 9C NOTE: For employees whose compensation depends on the volume of business transacted, the amount of earnings subject to California PIT withholding is that portion received for the volume of business transacted in California compared to the total volume of business in both California. .. 800-852 5711 www.edd.ca.gov DE 44 Rev 39 (1-13) (INTERNET) Taxpayer Assistance Center 888-745-3886 Page 14 of 138 WAGES PAID TO CALIFORNIA RESIDENTS If Then A California resident performs services in California or in another state Wages paid to the resident employee are subject to California PIT withholding, and PIT must be withheld from all wages paid, in accordance with the employee’s Form W-4 or DE 4... Household (Domestic) Employment In private homes, local college clubs, fraternities, and sororities Refer to Information Sheet: Household Employment (DE 231L), Household Employer’s Guide (DE 8829), and the federal Household Employer’s Tax Guide (IRS Publication 926) Subject for the remainder of the calendar year and the following calendar year once $1,000 or more in cash is paid in any calendar quarter . automated call system at 916-653-7795. What’s New in 2013? Beginning with the 2013 California Employer’s Guide (DE 44), the EDD will no longer be automatically. Quarter April 1, 2013 April 30, 2013 DE 9/DE 9C 1 st (January, February, March) July 1, 2013 July 31, 2013 DE 9/DE 9C 2 nd (April, May, June) October 1, 2013 October